SE23004 - Car benefits: scope of the car benefit charge

The car benefit charge is the only charge on the benefit of a car available for private use. But there are also other charges where

• fuel is provided for private motoring in the provided car (see SE23750 onwards), or
• expense is incurred by an employer (or another person acting on the employer's behalf) in providing a chauffeur for the car (see SE23007), or
• from 1991/92 to 1998/99 inclusive, a mobile telephone is provided in connection with a car (see SE21780 onwards).